56A
In forceDefinitions for div 7.2
Part 7Collection of tax
Division 7.2Recovery of tax from directors of corporations
56A Definitions for div 7.2
In this division:
arrangement, for payment of an assessment amount, means an extension of time for payment, or the acceptance of payment by instalments, under section 52 (Arrangements for payment of tax).
assessment amount, for a corporation, means the amount of tax liability in an assessment notice issued to the corporation.
This Act’s bill:Explanatory statementSecond reading speech
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